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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
KOMANG AYU KRISNADEWI
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p04

Abstract

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PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN REPUTASI AUDITOR PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN NI PUTU MERIANI; KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.748 KB)

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image. This research aims to investigate the impact of financial condition, company growth, and auditor reputation on going concern audit opinion. The research object includes manufacturer listed on Indonesia Stock Exchange during 2008-2010 with 78 observations obtained using purposive sampling method. Data then is analyzed using logistic regression analysis. The result shows that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion negatively and significantly. While company size which is proxied by sales growth and auditor reputation which is proxied by audit firm size do not significantly affect the opinion.
PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG AMELIA VERONICA; KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.211 KB)

Abstract

The purpose of this research is to investigate the impact of budgetingparticipation, budget emphasize, organization commitment, and taskcomplexity on budgetary slack of BPR in Badung Regency simultaneouslyand partially. To solve the research problem, hypotheses are tested usingmultiple linear regressions. The result shows that budgeting participation,budget emphasize, organization commitment, and task complexity affectbudgetary slack both simultaneously and partially.
PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.496 KB)

Abstract

Business environment changes would affect mindset of corporate management. In the previous, accounting was used by management to control subordinates. Performance evaluation emphasized more in financial aspect. Today, in the globalization era, corporate would give their best efforts to win business competition related to economic environment, and not dictated by accounting numbers. Management shall not pay attention only on accounting-based control – financial aspect, because accounting has developed to embrace non financial aspect as well.
Co-Authors AMELIA VERONICA Dewa Gede Wirama I.G.A.M. Asri Dwija Putri NI PUTU MERIANI Ni Wayan Trisna Kusumayanti Nyoman Pramesti Sukma